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OGLANSKY v. COMMISSIONER

Docket No. 86767.

22 T.C.M. 74 (1963)

T.C. Memo. 1963-18

Ben Oglansky, Mollie B. Tankenoff and Albert I. Berkus, Trustees, Alex G. and Mollie B. Tankenoff Trust v. Commissioner.

United States Tax Court.

Filed January 23, 1963.

Attorney(s) appearing for the Case

Leonard A. Rapoport, Esq., 450 Endicott Bldg., St. Paul, Minn., for the petitioner. Benjamin E. Butts, Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioner's income tax for 1957 in the amount of $1,295.96.

The issue is whether the profit realized from the assignment of 10-year registered notes constitutes capital gain or interest income.

All of the facts are stipulated and they are found accordingly.

The Alex G. and Mollie B. Tankenoff Trust is an inter vivos trust created pursuant to a written instrument...

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